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2026 / 27 tax year · updated 28 Oct 2026
UK tax deadlines 2026/27
Every HMRC deadline for individuals and businesses — Self assessment, VAT, PAYE, corporation tax, CGT, MTD and more. All in one place.
40+Key deadlines
5Tax categories
6 AprTax year start
At a glance — key dates by category
Explore key UK tax deadlines, filing dates and compliance requirements for individuals and businesses.
Self assessment
4 key dates31
31 Oct 2026 — Paper return deadline for
2025/26 File by post to avoid £100 penalty
30
30 Dec 2026 — PAYE collection option
deadline Online filing if tax owed < £3,000
31
31 Jan 2027 — Online return + balancing
payment Critical: £100 penalty + interest if missed
5
5 Oct 2026 — Register for self
assessment For newly self-employed in 2025/26
VAT returns
Quarterly7
7 May 2026 — Q ending 31 Mar 2026
Jan/Apr/Jul/Oct quarter group
7
7 Aug 2026 — Q ending 30 Jun 2026
Feb/May/Aug/Nov quarter group
7
7 Nov 2026 — Q ending 30 Sep 2026
Mar/Jun/Sep/Dec quarter group
7
7 Feb 2027 — Q ending 31 Dec 2026
All via MTD-compatible software
PAYE & payroll
Monthly22
22nd each month — Electronic PAYE & NIC
payment 19th if paying by cheque/post
31
31 May 2026 — P60s issued to employees
Covering 2025/26 tax year
6
6 Jul 2026 — P11D forms to HMRC
Benefits in kind for 2025/26
22
22 Jul 2026 — Class 1A NIC payment
(electronic) 19 Jul if paying by cheque
Corporation tax
Year-end based9m+1
9 months + 1 day after year-end — CT
payment due E.g. year-end 31 Dec 2025 → pay by 1 Oct 2026
12m
12 months after year-end — CT600 return
filing E.g. year-end 31 Dec 2025 → file by 31 Dec 2026
9m
9 months after year-end — Companies
House accounts Separate from CT return filing deadline
Capital gains tax
60-day rule60
Within 60 days of completion — UK
residential property CGT Report and pay within 60 days; penalties + interest
if late
31
31 Jan 2027 — Other CGT via Self
assessment Shares, business assets, crypto, personal assets
5
5 Apr 2027 — Year-end CGT planning
deadline Annual exempt amount resets on 6 April
Pay on account
2 instalments31
31 Jan 2026 — 1st payment on account
(2025/26) 50% of prior year's tax liability
31
31 Jul 2026 — 2nd payment on account
(2025/26) Second 50% instalment
31
31 Jan 2027 — Balancing payment + 1st
PoA 2026/27 Pay any remaining 2025/26 tax owed
Full month-by-month timeline
Every major HMRC deadline from April 2026 through April 2027, in chronological order.
April 2026
6Apr
2026/27 tax year begins — MTD for income tax launches
New income tax thresholds, NI rates and personal allowances take
effect. Making Tax Digital for income tax is now mandatory for sole traders and
landlords with qualifying income over £50,000. Digital records and quarterly HMRC
updates required from this date.
19Apr
Final EPS submission — 2025/26 payroll year
Deadline for submitting the employer payment summary (EPS) for the
final tax month of the 2025/26 payroll year where needed (cheque payment deadline).
22Apr
Electronic PAYE & NIC payment — tax month ending 5 Apr 2026
Electronic payment deadline for PAYE, National insurance and CIS
liabilities for the tax month ending 5 April 2026. Real Time Information (RTI) Full
Payment Submissions must be made on or before each payday.
7Apr
VAT return due — quarter ending 28 Feb 2026
VAT return and payment due for the quarter ending 28 February 2026
(Feb/May/Aug/Nov quarter group). All submissions must be made via MTD-compatible
software.
May 2026
7May
VAT return due — quarter ending 31 Mar 2026
VAT return and payment due for the quarter ending 31 March 2026
(Jan/Apr/Jul/Oct quarter group). Penalty points apply for late submissions under the
new VAT penalty regime.
22May
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due to HMRC for the tax
month ending 5 May 2026.
31May
P60 Forms — final deadline to issue to employees
All employees must have received their P60 covering the 2025/26 tax
year by this date. P60s should ideally be issued by 3 May; 31 May is the hard
deadline.
⚠ Penalty applies for late issue
June 2026
7Jun
VAT return due — quarter ending 30 Apr 2026
VAT return and payment due for the quarter ending 30 April 2026
(Feb/May/Aug/Nov quarter group).
22Jun
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
June 2026.
July 2026
7Jul
VAT return due — quarter ending 31 May 2026
VAT return and payment due for the quarter ending 31 May 2026
(Mar/Jun/Sep/Dec quarter group).
6Jul
P11D & P11D(b) forms — submit to HMRC
Deadline to submit P11D forms to HMRC covering expenses and
benefits in kind (company cars, medical insurance, loans etc.) provided to employees
and directors during the 2025/26 tax year. Also submit P11D(b) showing total Class
1A NIC due.
⚠ Penalties starting from a £100 may apply for late
filing
31Jul
2nd Payment on account — 2025/26 tax year
Second instalment of advance income tax payments for the 2025/26
tax year. This is 50% of your prior year's total tax liability (excluding CGT and
student loans). Interest charged from 1 August if unpaid.
⚠ Interest accrues from 1 August 2026
22Jul
Class 1A NIC payment (Electronic) + monthly PAYE
Electronic payment deadline for Class 1A National Insurance
contributions on benefits in kind. Also the monthly PAYE/NIC electronic payment
deadline for tax month ending 5 July 2026. (Cheque deadline: 19 July.)
August 2026
7Aug
VAT return due — quarter ending 30 Jun 2026
VAT return and payment due for the quarter ending 30 June 2026
(Feb/May/Aug/Nov quarter group).
22Aug
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
August 2026.
September 2026
7Sep
VAT return due — quarter ending 31 Jul 2026
VAT return and payment due for the quarter ending 31 July 2026
(Mar/Jun/Sep/Dec quarter group).
22Sep
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
September 2026.
October 2026
5Oct
Register for self assessment — newly self-employed
Deadline for anyone who became self-employed, started receiving
rental income, or otherwise became required to file a Self assessment return during
the 2025/26 tax year to register with HMRC.
31Oct
Paper self assessment return — 2025/26 filing deadline
Deadline to file your 2025/26 Self assessment tax return by
paper/post. HMRC must receive the paper return by midnight. Online filing deadline
is later — 31 January 2027. Most accountants recommend online submission.
⚠ £100 automatic penalty if missed
7Oct
VAT return due — quarter ending 31 Aug 2026
VAT return and payment due for the quarter ending 31 August 2026
(Jan/Apr/Jul/Oct quarter group).
22Oct
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
October 2026.
November 2026
7Nov
VAT return due — quarter ending 30 Sep 2026
VAT return and payment due for the quarter ending 30 September 2026
(Mar/Jun/Sep/Dec quarter group).
22Nov
Monthly PAYE & NIC payment — electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
November 2026.
December 2026
30Dec
PAYE collection option — file online by this date
If you owe less than £3,000 in Self assessment tax for 2025/26 and
file your online return by 30 December 2026, HMRC can collect the tax via your PAYE
code throughout 2027/28 — spreading the cost rather than requiring a lump sum
payment in January.
7Dec
VAT return due — quarter ending 31 Oct 2026
VAT return and payment due for the quarter ending 31 October 2026
(Jan/Apr/Jul/Oct quarter group).
22Dec
Monthly PAYE & NIC payment — Electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
December 2026.
January 2027
7Jan
VAT return due — quarter ending 30 Nov 2026
VAT return and payment due for quarter ending 30 November 2026
(Feb/May/Aug/Nov quarter group).
31Jan
⭐ The big january deadline — online return, balancing payment & 1st PoA
Three obligations fall on this single date: (1) File your 2025/26
Self Assessment tax return online; (2) Pay your balancing payment — any remaining
2025/26 income tax and CGT owed; (3) Pay your 1st payment on account for 2026/27
(50% of 2025/26 liability).
Deadline to amend the 2024/25 Self Assessment return online
Deadline to amend the 2024/25 Self Assessment return online
22Jan
Monthly PAYE & NIC payment — Electronic
Electronic PAYE, NIC and CIS remittance due for tax month ending 5
January 2027.
February – April 2027
7Feb
VAT return due — quarter ending 31 Dec 2026
VAT return and payment due for quarter ending 31 December 2026
(Mar/Jun/Sep/Dec quarter group).
6Apr
MTD for income tax — phase 2 begins (£30,000+ threshold)
From 6 April 2027, Making tax digital for income tax extends to
sole traders and landlords with qualifying income over £30,000 (for the 2025/26 tax
year). Digital record-keeping and quarterly HMRC updates become mandatory for this
group.
5Apr
End of 2026/27 tax year — final planning deadline
Last day to use 2026/27 annual allowances: ISA contributions (up to
£20,000), pension contributions, Capital gains tax annual exempt amount, marriage
allowance, Gift Aid donations counted to this year. All allowances reset on 6 April
2027.
Disclaimer:
The information on this page is provided for general guidance only and should not be considered tax or financial advice. Tax rules and HMRC deadlines may change. Please contact Abbott & Brown for advice specific to your circumstances.
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